Excise Tariff Amendment Act (No. 1) 2001 (39 of 2001)

Schedule 1   Amendment of the Excise Tariff Act 1921

Part 2   Amendments having effect on and from 1 July 2000

2   The Schedule (definitions at the start of the Schedule, definition of Beer)

Repeal the definition, substitute:

Beer means a brewed beverage which:

(a) is the product of the yeast fermentation of an aqueous extract of malted or unmalted cereals, whether or not containing other sources of carbohydrates; and

(b) contains hops, or extracts thereof, or other bitters; and

(c) has not had added to it, at any time, any alcohol from any other source; and

(d) contains more than 1.15% by volume of alcohol.